Legal Insights
Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Corporate Authority and Tax Credits: Clarifying the Scope for Senior Citizen Discounts
Supreme Court clarifies corporate officer authority in signing pleadings and affirms tax credit entitlement for senior citizen discounts despite net loss.
Tax Credit Certificates: Good Faith Transferees Protected Against Fraudulent Issuance
Supreme Court rules transferees in good faith and for value of tax credit certificates cannot be made to pay taxes again when the certificates are later canceled for fraud.
Irrevocability OF TAX Credit Options Understanding Restrictions ON Refunds
Tax Credit Certificates: Government's Right to Collect Taxes Remains Despite Alleged Fraud
Supreme Court ruling on tax credit certificates, government's right to collect taxes, and contractor payment disputes in Philippine construction contracts.
Senior Citizen Discounts Understanding TAX Credits FOR Businesses IN THE Philippines
Senior Citizen Discount Tax Credit: Carry-Over Allowed Even Without Tax Due
Supreme Court rules 20% senior citizen discount is a tax credit, not deduction, and can be carried over when no tax is due.
Senior Citizen Discounts Clarifying TAX Credit Entitlements FOR Businesses
Tax Refund vs Tax Credit: Understanding the Irrevocability of Choices in Philippine Tax Law
Philippine Supreme Court clarifies when a tax refund or tax credit choice becomes irrevocable under the National Internal Revenue Code.
Tax Credit Claims: Time Limits and Exceptions for Advance Payments
Philippine Supreme Court ruling on tax credit claims for advance income tax payments, and when the two-year prescriptive period may not apply.
Meralco Billing Dispute: Tax Credit Assignments and Tampered Meter Claims
Supreme Court ruling on Meralco's interest charges on tax credit assignments and differential billing for alleged meter tampering.
Senior Citizen Discounts as Tax Credits: Ensuring Equitable Compensation for Private Establishments
The Supreme Court clarifies that the 20% senior citizen discount is a tax credit, not a mere deduction, ensuring fair treatment for private establishments.
PEZA VAT Refund: Zero-Rated Export Sales and Input Tax Credit Rights
Explaining CIR v. Cebu Toyo Corporation on PEZA enterprises' VAT refund rights for zero-rated export sales and unutilized input taxes.
Invalidation of BOI Manual of Operations Incentives for Registered Enterprises
Supreme Court voids BOI's unpublished manual that reduced tax credit incentives for registered export producers.
Maximize Tax Credits: Sales Tax on Packaging Materials vs. Miller's Tax in the Philippines
Learn when sales tax on packaging materials can be credited against miller's tax, based on a key Philippine Supreme Court ruling.
Tax Credit Claims and Official Certifications: Lessons from Pareño v. Sandiganbayan
BIR officers cannot be convicted for relying on official certifications when processing tax credit claims absent proof of bad faith or conspiracy.